Date.. Independent examiner's POr( to the Trnjtees of Strabane Bras5 Bwid I hereby report on the financial statements of Strabane Brass Band for the year ended 31 March 2025, which comprise the Income & Expenditure account, the Balance Sheet and the related notes. Respective responsibilities of officers and mem bers of the committee As explained more fully in the 'Stalement of Trustees, responsibilities, (as set out on page 2), the trustees are responsible for the Preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008. The committee consider than an audit is not iequired for this year end and have clected to have its accounts check by an independent examiner. It is my responsibility to.. examine the accounts under Section 65 of the Charities Act (Northern Ireland) 2008. follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland undei Section 65(9Kb) of the Charities Act (Northern Ireland) 2008. and state whether particular mattels have come to my attention. Basis of independent examiner's report My examination includes a review of the accounting records kept by the Band and a comparison of the accounts presented with those records. It also includes nsideration of any unusual items or disclosuies in the accounts, and the seeking of explanations from you as a Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently, I do not express an audit opinion on the accounts. Independent exrdminer's statement
In connection with my examination, I have reasonable cause to believe that: l ) in all material respects the requirements: to keep accounting records and prepare accounts have been met" and 2) there are no material matters to which. in my opinion, attention should be drawn to in order to enable a proper understanding of the accounts to be reached. Michael Hann Chartered Accountant - ACA Ireland .. Olncome and expendIlu a¢¢ount for the year ended 31 March 2025 2025 2024 Note £ 3.985 4.350 935 Continulng operations Mem1 sybnplions Memkn subs¢no - BrassM'o Coilectionthinauot Funthaism8 Perforn)an¢e fees 4mO 4,760 5A91 4.146 - All State Cykn Grani - G1 Relatio - Clear Projeci Small Grants - tkN'¢lopin8 H¢althy - Help for SHthll Groups C ts] Brant telease Jncothe Project exFnth'ture - Cro55 Community - Clear Proj¢¢t Small Grants Music cosLs 1.000 2.(KK) 539 33WI 20.795 1.600 1,308 2JOO 756 4.670 3,595 531 694 3,010 694 165 1.307 4W I.1( . Musical [lOr - M2¢ . Uniforni - Coort fe¢s & travel - Ex•m Fet5 (trt) 382 422 IM3 1.431 820 i%• fis(J
2•JJ 15.871 Ij24 924 fvIIV(l•••) Bal•nce sheel M *t 31 ma 20LS &xe 2•25 2024 LqJ74 25. Xi•• 20,( 610 46h73 46.218 L45b •1 Ixnk 24,111 11,442 C•rre•i UAblllile• r4el ¢¥rrr•l a••tl• 70.788 57.M)O 63.743 Xi, I I I R¢•tTh¢J AllAl 50,111 45.187 EX of uM>)mc exF¢Thhtsv¢ 13S32 4.924 empl•yed 63,743 .1 I I hLLy C Date: 031 DN••M t• the fiu•eid Stste•ts f•r Ihe ytar ended 31 Marth 2025
A summary of the key accounting policies. which have been consistently appl led, have been set out below. Basis of accounting The financial statements are prepared in accordance Ivith the historical cost convention. Income Income represents members subscriptions, donations, cash received. fundraising and grant income Tangible fixed assets The cost of tangible fixed assets is their purchase cost. together with any incidental costs of acquisition. Depreciation is calculated so as to write off the cost. or valuation. of tangible fixed assets. less their estimated residual values, over the expected useful economic lives of the assets concerned. The principal annual rates and basis used are as follows: Musical instruments balance Other 15 years reducing 10 years reducing balance Music is not depreciated. Grants Grants that relate to specific capital expenditure are tr¢at¢d as d¢ferred income, which is then credited to the inrA)me and expenditure account over the useful life. Revenue grants are credited to the income and expenditure account as the related expenditure is incurred. Oth¢r flic41
At l A1 2024 Addilions At 31 Marth 20LS 148,509 470 148,979 20.(KX) 5.240 550 20,IMMI 5,790 J73,749 1,020 174,769 Ai l Apnl 2024 Cha e fc)i i'eaT At 31 Mrch 2015 122.wl 504 4.630 61 127,531 565 123,405 4,691 1211,096 Nc¢ Ibook mount At 31 Mareh 2025 Ai 31 March 2024 20.10 1.099 20.IAX) 610 46,673 46,218 25.60¥ 4 IkferTrd Ineon At l April 2024 A&h'tsons Credited to income and c A¢ 31 Mareh 2025 7¥9 ndilure accounl 1504 7,045 Deferred income relates to capital grant income received in 2021 for £IO.000 from Arts Council in relation to purchase of musical instruments. In line with the musical instruments accounting policy this is released to the income and expenditure account over 15 years under the reducing balance method